(i) Smt. Saroj Shrivastava v. ITO

165 Taxmann.com 289Reported decision2024#23092 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 144BSection 270ASection 271(1)(c)Section 133ASection 147Section 148Section 139(1)Section 139(4)

Issues it is cited on

penalty under section 270asection 270section 274section 270asection 271(1)section 144bsection 271section 271(1)(c)section 27section 13section 14nfac

Judgments citing (i) Smt. Saroj Shrivastava v. ITO

AKUMS DRUGS AND PHARMACEUTICALS LIMITED ,NEW DELHI vs. NFAC, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 5111/DEL/2024[2020-21]Status: DisposedITAT Delhi23 May 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 143(2)Section 143(3)Section 270ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.5111/Del/2024, A.Y. 2020-21 Akums Drugs and Assistant/Deputy Commissioner Pharmaceuticals Ltd., of Income Tax, C/O. Anil Jain DD & Co., Circle-1(1), C. R. Building, 611, Surya Kiran Building, I. P. Estate, New Delhi 19 K. G. Marg, New Delhi PAN: AAECA7090B (Appellant) (Respondent) Appellant by Sh. Anil Jain, CA Sh. Sarveshwar Singh, Advocate Respondent by Sh. Ashish Tripathi, Sr. DR Date of Hearing 25/02/2025 Date of Pronouncement 23/05/2025 OR…

ARCHANA ACHYUT SAIL,MUMBAI vs. NFAC, NFAC

In the result, both the appeals are allowed

ITA 5278/MUM/2024[AY 2016-17]Status: DisposedITAT Mumbai25 Mar 2025

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri Sumit MantriFor Respondent: Shri Umesh Chandra Sinha
Section 133ASection 147Section 148Section 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NOS. 5277 & 5278/MUM/2024 : A.Ys. : 2017-18 & 2016-17 Archana Achyut Sail Vs. ITO, Ward-42(2)(1), Mumbai/ B/402, Kapasi Niwas CHS, Lilya Nagar, NFAC, Delhi (Respondent) Nr. Veer Savarkar FOB, S.V. Road, Goregaon (W), Mumbai 400 104. PAN : AFXPS8155C (Appellant) Appellant by : Shri Sumit Mantri Respondent by : Shri Umesh Chandra Sinha Date of Hearing : 27/02/2025 Date of Pronouncement : 25/03/2025 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : B…

ARCHANA ACHYUT SAIL,MUMBAI vs. NFAC, DELHI

In the result, both the appeals are allowed

ITA 5277/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai25 Mar 2025

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri Sumit MantriFor Respondent: Shri Umesh Chandra Sinha
Section 133ASection 147Section 148Section 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NOS. 5277 & 5278/MUM/2024 : A.Ys. : 2017-18 & 2016-17 Archana Achyut Sail Vs. ITO, Ward-42(2)(1), Mumbai/ B/402, Kapasi Niwas CHS, Lilya Nagar, NFAC, Delhi (Respondent) Nr. Veer Savarkar FOB, S.V. Road, Goregaon (W), Mumbai 400 104. PAN : AFXPS8155C (Appellant) Appellant by : Shri Sumit Mantri Respondent by : Shri Umesh Chandra Sinha Date of Hearing : 27/02/2025 Date of Pronouncement : 25/03/2025 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : B…

(i) Smt. Saroj Shrivastava v. ITO (165 Taxmann.com 289) — Cited in 3 Judgments | BharatTax